TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 10, 2022 Paul Edgecliffe-Johnson Chief Financial Officer InterContinental Hotels Group PLC Broadwater Park Denham, Buckinghamshire UB9 5HR Re: InterContinental Hotels Group PLC Form 20-F for fiscal year ended December 31, 2021 Filed March 3, 2022 File No. 001-10409 Dear Mr. Edgecliffe-Johnson: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Real Estate & Construction